| Notice Filed with SOS |
03/28/2014 |
| Rule |
ProposedRuleAttach2014-00219.DOC |
| Additional Information |
AddInfoAttach2014-00219.DOC |
| Statutory Authority |
39-21-112(1) and 39-22-104(4), C.R.S |
| Description of Subjects/Issues |
SUBTRACTIONS TO FEDERAL TAXABLE INCOME |
| Purpose/Objective of Rule |
The purpose of the amendment to the rule is to clarify the application of Colorado income tax on income derived from sources outside Colorado by full and part-year Colorado residents. |
| Basis And Purpose |
BasisandPurposeAttachment2014-00219.doc
|
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
No
|
| Hearing Date |
05/07/2014 |
| Hearing Time |
09:00 AM |
| Hearing Location |
1375 Sherman St., Room 127, Denver, CO 80261 |
| Contact Name |
Phil Horwitz |
| Contact Title |
Policy Director |
| Contact Telephone |
303-205-8422 |
| Contact email |
phillip.horwitz@state.co.us |